| x      | ANNUAL      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 FOR THE FISCAL YEAR ENDED MARCH 27, 2009.  |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------|
| o      | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934.                                       |
|   | For      the transition period from ______ to _____.                                                                                      |

| NEW      YORK                                 |   | 13-5549348                                |
|-----------------------------------------------|--------|-------------------------------------------|
| (State      or Other Jurisdiction of          |   | (I.R.S.      Employer Identification No.) |
| In      Company)                              |   |                                      |
|                                          |   |                                      |
| 140      58th      Street, Suite 8E           |   |                                      |
| Brooklyn,      NY 11220                       |   | (718)      492-9673                       |
| (Address      of Principal Executive Offices) |   | (Issuer’s      Telephone Number,    |
|                                          |   | Including      Area Code)                 |

|   |                                              |                             |
|--------|---------------------------------------------------|----------------------------------|
|   | Large      accelerated filer   o        | Accelerated      filer o         |
|   | Non-accelerated      filer    o    | Smaller      reporting company x |
|   | (do      not check if a smaller reportingcompany) |

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| PART      II  |                         |        4 |
|---------------|------------------------------|---------------|
|          |                         |          |
| ITEM      9A. | CONTROLS      AND PROCEDURES |        4 |
|          |                         |          |
| PART      IV  |                         |        5 |
|          |                         |          |
| ITEM      15. | EXHIBITS                     |        5 |
|          |                         |          |
| SIGNATURES    |                         |        6 |

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|   | Evaluations      of Disclosure Controls andProcedures |
|--------|-------------------------------------------------------|

|   | As      of the end of the period covered by this report, we carried out an      evaluation, under the supervision and with the participation of our      management, including our Chief Executive Officer and Chief Financial      Officer, of the effectiveness of our disclosure controls and procedures      (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)). In designing      and evaluating the disclosure controls and procedures, management      recognized that any controls and procedures, no matter how well designed      and operated, can provide only reasonable assurance of achieving the      desired control objectives, and management is required to apply its      judgment in evaluating the cost-benefit relationship of possible controls      and procedures. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Based      upon that evaluation, our Chief Executive Officer and our Chief Financial      Officer have concluded that our disclosure controls and procedures were      effective at the reasonable assurance level as of the end of the year to      ensure that information we are required to disclose in the reports that we      file and submit under the Exchange Act is (i) recorded, processed,      summarized and reported, within the time periods specified in the      Commission’s rules and      forms, and (ii) accumulated and communicated to our management,      including our principal executive officer and principal financial officer      or persons performing similar functions, as appropriate to allow timely      discussions regarding disclosure. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

|   | Under      the supervision and with the participation of our management, including      our Chief Executive Officer and Chief Financial Officer, we conducted an      assessment of the effectiveness of our internal control over financial      reporting based upon the framework in Internal Control – Integrated      Framework issued by the Committee of Sponsoring Organizations of      the Treadway Commission. Based upon assessment, our management concluded      that our internal control over financial reporting is effective as of      March 27, 2009.  |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Management’s      Report on Internal Control over Financial  Reporting |
|--------|------------------------------------------------------------------------------|

|   | Our      management, under the supervision of our Chief Executive Officer and Chief      Financial Officer, is responsible for establishing and maintaining      adequate internal control over financial reporting (as defined in Rules      13a-15(f) and 15d-15(f) under the Exchange Act). Our internal control over      financial reporting is a process designed by, or under the supervision of      our principal executive officer and principal financial officer, or      persons performing similar functions, and effected by our board of      directors, management and other personnel, to provide reasonable      assurance regarding the reliability of financial reporting and the      preparation of financial statements for external purposes in accordance      with generally accepted accounting principles. The Company’s internal      control over financial reporting includes those policies and procedures      that: |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | pertain      to the maintenance of records that, in reasonable detail, accurately and      fairly reflect the transactions and dispositions of the assets of the      Company; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Management’s      Report on Internal Control over Financial Reporting      (continued) |
|--------|----------------------------------------------------------------------------------------------|

|   | Management,      including our Chief Executive Officer and Chief Financial Officer,      conducted an evaluation of the effectiveness of our internal control over      financial reporting as of March 27, 2009. In making this evaluation,      management used the framework in Internal Control—Integrated Framework      issued by the Committee of Sponsoring Organizations of the Treadway      Commission (COSO). Based on our evaluation under the framework in Internal      Control—Integrated Framework, our management has concluded that our      internal control over financial reporting was effective as of      March 27, 2009.  |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | This      report does not include an attestation report of our independent      registered public accounting firm regarding our internal control over      financial reporting. Management’s report was not subject to attestation by      our registered public accounting firm pursuant to temporary rules of the      SEC that permit us to provide only management’s report in this annual      report.  |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Because      of its inherent limitations, internal control over financial reporting may      not prevent or detect misstatements. Also, projections of any evaluation      of effectiveness to future periods are subject to the risk that controls      may become inadequate because of changes in conditions, or that the degree      of compliance with the policies or procedures may    deteriorate. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Changes      in Internal Control over FinancialReporting |
|--------|----------------------------------------------------------|

|   | There      was no change in our system of internal control over financial reporting      (as defined in Rule 13a-15(f) under the Exchange Act) during our fiscal      year ended March 27, 2009 that has materially affected, or is reasonably      likely to materially affect, our internal control over financial      reporting. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Inherent      Limitations on Effectiveness ofControls |
|--------|-------------------------------------------------------|

|   | We      do not expect that internal controls over financial reporting will prevent      all errors or all instances of fraud. A control system, no matter how well      designed and operated, can provide only reasonable, not absolute,      assurance that the control system’s objectives will be met. Further, the      design of a control system must reflect the fact that there are resource      constraints, and the benefits of controls must be considered relative to      their costs. Because of the inherent limitations in all control systems,      no evaluation of controls can provide absolute assurance that all control      issues and instances of fraud, if any, within its company have been      detected. These inherent limitations include the realities that judgments      in decision-making can be faulty, and that breakdowns can occur because of      simple error or mistake. Controls can also be circumvented by the      individual acts of some persons, by collusion of two or more people, or by      management override of the controls. The design of any system of controls      is based in part upon certain assumptions about the likelihood of future      events, and any design may not succeed in achieving its stated goals under      all potential future conditions. Over time, controls may become inadequate      because of changes in conditions or deterioration in the degree of      compliance with |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | policies      or procedures. Because of the inherent limitation of a cost-effective      control system, misstatements due to error or fraud may occur and not be      detected. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Other      Information Related to InternalControls |
|--------|----------------------------------------------------|

|   | Historically,      the Company has relied upon the entire Board of Directors in appointing      the Company’s independent auditors and reviewing the financial condition      and statements of the Company.  Given the relatively small size      of the Company’s operations and revenues, the Board has not believed that      appointing an independent committee was a  necessity. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Item      15. | Exhibits  |
|---------------|----------------|

|   | Exhibits      filed with Form 10-K: |
|--------|-------------------------------------|

|   | 31.1  Certifications      of Chief Executive Officer  pursuant to Section 17 CFR      240.13a-14(a) or 17 CFR 240.15d-14(a) pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 31.2      Certifications of Chief Accounting Officer pursuant to Section 17      CFR 240.13a-14(a) or 17 CFR 240.15d-14(a) pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002.  |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.1      Certifications by Chief Executive Officer and Chief Financial Officer,      pursuant to 17 CFR 240.13a-14(b) or 17 CFR 240.15d-14(b) and Section 1350      of Chapter 63 of Title 18 of the United States Code adopted pursuant to      Section 906 of the Sarbanes-Oxley Act of2002. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | IEH      CORPORATION |
|--------|----------------------|
|   |                 |   |
|   | By:                  | /s/      Michael Offerman |
|   |                 | Michael      Offerman |
|   |                 | President      and Chief Executive Officer |

| /s/    Michael      Offerman  |   | May      11, 2010 |
|---------------------------------------------------|--------|-------------------|
| Michael      Offerman, Chairman of the            |   |              |
| Board,      Chief Executive Officer and President |   |              |
|                                              |   |              |
| /s/  Robert      Knoth                  |   | May      11, 2010 |
| Robert      Knoth, Secretary and                  |   |              |
| Treasurer;      Chief Financial Officer,          |   |              |
| Controller      and Principal Accounting Officer  |   |              |
|                                              |   |              |
| /s/   Murray      Sennet           |   | May      11, 2010 |
| Murray      Sennet, Director                      |   |              |
|                                              |   |              |
|                                              |   |              |
| /s/      Alan Gottlieb                            |   | May      11, 2010 |
| Alan      Gottlieb, Director                      |   |              |
|                                              |   |              |
|                                              |   |              |
| /s/      Gerald E. Chafetz                        |   | May      11, 2010 |
| Gerald      E. Chafetz                            |   |              |
|                                              |   |              |